Policy paper
Capital Gains Tax: Entrepreneurs' Relief - changes to the treatment of joint ventures and partnerships
This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.
Documents
Details
The measure changes the definitions of a 鈥榯rading company鈥� and a 鈥榯rading group鈥� which apply for Entrepreneurs鈥� Relief purposes.
Updates to this page
Published 16 March 2016